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Kushal Industries Association Vs. Deputy Commissioner of Commercial Ta ...

Court : Karnataka

Reported in : (2009)19VST20(Karn):2009(1)KCCRSN4

..... amount as confirmed in the appellate order passed by the joint commissioner of commercial taxes (appeals) dated december 15, 2004 (copy at annexure a).the challenge in this writ petition is not only to the legality of the tax liability on the premise that the petitioner is a dealer who had enjoyed the benefit of exemption from levy of tax in respect of its turnover in terms of a government exemption notification issued under section 8a of the karnataka sales tax act, 1957 (for short, 'the kst act') dated june 21, 1991 and being covered by entry at sl. no. ..... 1371, karnataka gazette, dated june 21, 1991in exercise of the powers conferred by sub-section (1) of section 8a of the karnataka sales tax act, 1957 (karnataka act 25 of 1957), the government of karnataka hereby exempts with immediate effect the tax payable under the said act, in respect of goods manufactured and sold by new industrial units mentioned in column (2) of the table below located in the zones specified in column (3) to the extent indicated in column (4) and during the period mentioned in column (5) thereof, namely: ..... -in exercise of the powers conferred by sub-section (3) of section 8a of the karnataka sales tax act, 1957 (karnataka act 25 of 1957), the government of karnataka hereby varies with immediate effect the notification-i, no. .....

Hindustan Lever Ltd. Vs. State of Karnataka

Court : Supreme Court of India

..... (3) the procedure specified in notification no.fd239csl901), dated 19th june, 1991 issued under section 8-a of the karnataka sales tax act, 1957 for claiming exemption under that notification shall mutates mutandis apply to a industrial unit claiming exemption under this notification. 4. ..... | | |ci.138/spc/90, | | | | |dated 27.9.1990 | | | ____________________________________________________________________________ _________ explanation (1) for the purpose of this notification a new industrial unit shall have the same meaning assigned to it in notification no.fd239csl901) dated 19th june, 1991, issued under section 8-a of the karnataka sales tax act, 1957. ..... in this regard, in particular, they relied upon section 5a of the karnataka sales tax act, and in particular explanation i to the aforesaid section which defined industrial inputs as meaning either a component part or raw material or packing materials , and argued that packing material has been recognized as an input under the karnataka sales tax act, and should be so recognized under the entry tax act read with the two notifications aforesaid. ..... they further argued that words and expressions that are not defined under the entry tax act but which are defined in the karnataka sales tax act, 1957 would have to be borrowed for the purpose of the entry tax act. ..... (b) words and expressions used in this act, but not defined, shall have the meaning assigned to them in the karnataka sales tax act, 1957 (karnataka act 25 of 1957.) 3. .....

Vani Organics Ltd. Vs. Additional Commissioner of Commercial Taxes, Ce ...

Court : Karnataka

Reported in : [1998]111STC368(Kar)

..... fd 239 csl 90(1), dated 19th june, 1991 issued under section 8a of the karnataka sales tax act, 1957 for claiming exemption under that notification shall mutatis mutandis apply to an industrial unit claiming exemption under this notification.'7. ..... 93-94 dated february 17, 1994 (annexure g) issued by the general manager of the district industries centre, bidar, it became entitled for 100 per cent tax exemption from tax payable under the karnataka sales tax act, 1957 (in short, 'the kst act') in terms of the notification no. ..... fd 239 csl 90(1), dated 19th june, 1991, issued under section 8a, of the karnataka sales tax act, 1957 shall not apply. ..... fd 239 csl 90(i) dated june 19, 1991 was issued by the state government under section 8a of the karnataka sales tax act, 1957. ..... fd 239 csl 90(1), dated 19th june, 1991, issued under section 8a of the karnataka sales tax act, 1957. ..... therefore, as discussed above, though the appellant-company might have been entitled to exemption from sales tax as per section 8a of the kst act under the notification dated june 19, 1991 (annexure e), but it was not entitled to any exemption under the entry tax exemption notification dated march 31, 1993 on entry of raw materials, components, parts, inputs or machineries into the local area. .....

Wipro Infotech Limited Vs. Additional Deputy Commissioner of Commercia ...

Court : Karnataka

Reported in : ILR1998KAR1722

..... notification dated june 19, 1990 issued by slate government in exercise of its power under section 8a of karnataka sales tax act, 1957, provides that exemption from payment of sales tax shall be available to the existing tiny/ssis/medium/large scale units registered as such with director of industries and commerce with reference to the investments made by such units after october 1, 1990 for (heir expansion, ..... in terms of a notification issued under section 8a of the karnataka sales tax act, 1957, finished goods manufactured by a new industrial unit are entitled to certain sales tax exemptions depending inter alia upon the extent of investment made by it in 'fixed assets'. ..... rejecting the argument that the order could be rendered without jurisdiction; the court observed as follows : 'it is not for us to say whether or not the learned sales tax officer was justified in proceeding to best judgment under rule 15 of the central sales tax (orissa) rules, 1957, and under sub-section (4) of section 12 of the orissa sales tax act, 1947, or whether he was justified in treating the gross turnover as returned by the petitioners to be their taxable turnover or whether he was wrong in disallowing the deductions claimed for the ..... here also the petitioner has not disputed the fad that the assessing authority passing the order was legally competent under the karnataka sales tax act to make an assessment. .....

Eveready Industries India Ltd Vs. State of Karnataka

Court : Supreme Court of India

..... procedure specified in notification no.fd239csl90i) dated 19th june 1991 issued under section 8-a of the karnataka sales tax act, 1957 for claiming exemption under that notification shall mutatis mutandis apply to a industrial unit claiming exemption under notification. ..... establishing its manufacturing unit at somanahalli, maddur taluk, the appellant-company had approached the state government for grant of incentive and exemption under the provisions of the kst act and also under the provisions of the karnataka sales tax act, 1957. ..... of this notification shall not apply to a unit to which the provisions of notification no.fd239csl90i), dated 19th june 1991 issued under section 8-a of the karnataka sales tax act, 1957 shall not apply. ..... new industrial unit which reads as under: explanation (1) for the purpose of this notification a new industrial unit shall have the same meaning assigned to it in notification no.fd239csl901), dated 19th june, 1991 issued under section 8-a of the karnataka sales tax act, 1957. ..... vide this notification, the government of karnataka exempted the tax payable under the entry tax act on the entry of raw materials, component parts and inputs and machinery and its parts into a local area for use in the manufacture of an immediate or finished product by the new ..... behalf, it has concluded that subsequent insertion of clause (g) to explanation iii of notification dated 19.06.1991 was applicable to the general exemption issued under section 11- a of entry tax act. .....

Sri M Madhava Gowda Vs. Under Secretary to Government

Court : Karnataka

..... impugned enactment namely, clauses 8 and 9 of amendment of act 15/2014 and the consequential notification dated 28.02.2014 on the principal ground that under section 5 of kvat act state has no power to grant exemption to dealers and it can grant exemption to goods only, unlike the power which was available to the state under section 8a of the erstwhile karnataka sales tax act, 1957, which provision provided for grant of exemption for both goods and dealers and as such, it is contended ..... that the impugned notification is beyond the power available under section 5 of kvat act, and as such, it is liable ..... the classification of dealers for the purpose of levy of tax and granting exemption on the basis of turnover is held to be not hit by article 14 of the constitution by the division bench of this court in the case of shantilal & brothers vs state of karnataka and another reported in (1985)59 stc178while upholding the constitutional validity of section 6-b(i) of karnataka sales tax act, 1957 which provided for levy of one-half percent of turnover tax on every dealer whose turnover in a year exceeded ` 1 lakh and it .....

Sri Neelakanteshwar Oil Industries Vs. State of Karnataka and Another

Court : Karnataka

Reported in : ILR1995KAR52

..... in that decision this court was concerned with a similar notification dated march 31, 1983, issued under section 8-a of the karnataka sales tax act, 1957, exempting 'the tax or taxes payable under the said act, on the turnover of goods manufactured in karnataka and sold'. ..... the petitioner contends that the 100 per cent exemption that is granted under the notification dated june 19, 1991, extends not only to sales tax payable on the 'goods manufactured and sold' by the petitioner, but to all taxes payable under the karnataka sales tax act by the petitioner and that would include the purchase tax payable on raw materials purchased by it, for manufacturing goods ..... the petitioner is a registered dealer under the karnataka sales tax act, 1957 (in short 'the act'). ..... fd 239 csl 90 (i), dated 19th june, 1991 under section 8-a of the kst act, 1957, the assessee-firm, sri neelakanteshwar oil industries, gangavati, is eligible for exemption from payment of sales tax in respect of goods manufactured and sold by them for a period of 3 years ..... fd 239 csl 90 (i), dated june 19, 1991, the government of karnataka, in exercise of its powers conferred under sub-section (1) of section 8-a of the act, exempted with immediate effect the tax payable under the said act in respect of the goods manufactured and sold by new industrial units described in column (2) of the table given in the said notification, located in the zones specified in column (3) of the table, to the extent indicated in column (4) and .....

Shv Energy South East Limited and anr. Vs. State Investment Promotion ...

Court : Andhra Pradesh

Reported in : 2003(2)ALD665; 2003(3)ALT247

..... subsequently, the state government issued another notification dated june 21, 1991 with specific reference to section 8a of the karnataka sales tax act, 1957, granting exemption in respect of the lax payable under the act on sale of goods manufactured by new industrial units to the extent provided in the table appended to the said notification. ..... one of the guidelines issued under the new comprehensive scheme itself provides the sales tax payable by the new industrial units on the sales of finished goods (approved products manufactured in the unit) both under the andhra pradesh general sales tax act and central sales tax act from the date of commencement of commercial production for a period up to 5 years in case of exemption/up to 10 years in case of deferment subject to the limits prescribed under the scheme.14. ..... the government of andhra pradesh in exercise of the power under section 9 of the andhra pradesh' general sales tax act granted reduction in the rate of sales tax to the manufacturers of cement in andhra pradesh by issuing three orders. in g.o. ms. no. ..... state of bihar, (1961) 12 stc 150 the supreme court held, 'the process of mining mica is a process of production within the meaning of section 2(g) of the bihar sales tax act, 1947, as amended by bihar act vi of 1949. .....

Shv Energy South East Limited, Represented by Its General Manager (Fin ...

Court : Andhra Pradesh

Reported in : [2004]136STC100(AP)

..... subsequently, the state government issued another notification dated june 21, 1991 with specific reference to section 8a of the karnataka sales tax act, 1957, granting exemption in respect of the tax payable under the act on sale of goods manufactured by new industrial units to the extent provided in the table appended to the said notification. ..... one of the guidelines issued under the new comprehensive scheme itself provides the sales tax payable by the new industrial units on the sales of finished goods (approved products manufactured in the unit) both under the andhra pradesh general sales tax act and central sales tax act from the date of commencement of commercial production for a period upto 5 years in case of exemption/upto 10 years in case of deferment subject to the limits prescribed under the scheme.13. ..... the government of andhra pradesh in exercise of the power under section 9 of the andhra pradesh general sales tax act granted reduction in the rate of sales tax to the manufacturers of cement in andhra pradesh by issuing three orders. in g.o.ms. no. ..... state of bihar, (1961) 12 stc 150 the supreme court held, 'the process of mining mica is a process of production within the meaning of section 2 (g) of the bihar sales tax act, 1947, as amended by bihar act vi of 1949. .....

Shree Sanyeeji Ispat Pvt. Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... . on noticing that section 8a of the karnataka sales tax act, 1957, empowers the government to notify exemption and reduction in the levy of tax on sale or purchase of goods, the court held that the benefit granted is in the nature of exemption from payment of sales tax or reduction in the sales tax liability to the extent stated in the order and, hence, there is no substance in the contention that the state government had no authority to provide for the grant1 of ..... , pournami oil mills : [1987]165itr57(sc) , also raised the similar question, namely, as to whether, without a notification having been issued under section 10 of the kerala general sales tax act, 1963, which contained provisions empowering the government to grant exemption from payment of sales tax, a mere notification issued by the government, on april 11, 1979, granting exemption from sales tax can be treated as legal and valid exemption granted to the industries, set up before april 1, 1979 and whether such industries would be entitled to the ..... the first question, which was raised before the court was whether the first notification, dated april 11, 1979, which had no reference to relevant sales tax laws, was an exemption order referable to the powers of the government under section 10 of the kerala general sales tax act, 1963 for, it was section 10 of the kerala general sales tax act, 1963 which empowers the government to grant exemption from payment of sales tax by way of notification in the gazette.64 .....